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Enterprise’s Public Welfare Donation And Its Impact On The Performance Of The Research

Posted on:2015-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y CaoFull Text:PDF
GTID:2309330422477500Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the social responsibility concept introduced to China, the socialresponsibility has been more and more enterprises concerned. Enterprise publicwelfare donation as one of the important part of nature cannot be ignored. In2008and2010, known as China charity in this two years will be China’s public welfaredonation to a higher level and stage. Corporate donations are influenced by whatfactors, and on the corporate performance after reaction is how? In order to explorethis problem, this paper is divided into three parts to study:The first part is theoretical research part. In this paper, using literature analysis,the first at home and abroad on charitable giving and the relationship betweencorporate characteristics carding and reviewed in this paper, and then the enterprisedonation after impact on business performance are discussed comprehensively in thispaper, the relevant theory.The second part is the empirical research part. In order to study thecharacteristics of enterprises and the correlation between donation amount, and theinfluence of donations to the enterprise performance difference, this article throughthe establishment of multiple linear regression model, using the statistical software of2010-2012Shanghai and shenzhen listed company data regression analysis.The third part is the summary and Suggestions are put forward. Finally thearticle summary to the deficiency of research, puts forward relevant policies andSuggestions for government and enterprises, hope can get better results for the laterresearch.The relevant data of listed companies with regression analysis found that theenterprise features of the influence of different whether the donation to the enterpriseis different, but the enterprise’s public welfare donations impact on businessperformance are significant positive correlation.
Keywords/Search Tags:social responsibility, Charitable donations, Enterprise characteristics, Enterprise performance
PDF Full Text Request
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